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MLB and the MLBPA will be in New York City on Sunday for the second round of meetings since the February 28th Opening Day cancellation deadline, per MLB Network's Jon Heyman.

The meetings will be attended only by the head negotiators from each side. The players will sit this round out.

According to an article Jesse Rogers of ESPN, the topics of discussion are believed to center around the luxury tax and an expanded the playoffs, both of which were changed during Tuesday's meeting.

In the league's latest offer, no adjustments were made to the luxury tax threshold and a proposal was made for a 12-team playoff picture. However, the proposal did not suit the union's wishes.

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